Following the amendments made by art. 18 of Law Decree 73/2021 (converted into Law 140/2021) to art. 26 of Presidential Decree 633/72, only for bankruptcy proceedings initiated as of May 26, 2021, on the basis of the new paragraph 10-bis of art. 26 of Presidential Decree 633/72, for the issue of VAT reduction variation notes it is no longer necessary to consider the time of the fruitlessness of the procedure, but, respectively, the date of
- of the sentence declaring bankruptcy
- of the provision ordering compulsory administrative liquidation;
- of the decree of admission to the procedure for arrangement with creditors;
- of the decree ordering the extraordinary administration procedure for large companies in crisis.
